Sky Bet Championship club, Watford have left out forward, Emmanuel Dennis from their pre-season tour of Austria.
Dennis has been linked with a move away from the club following their relegation from the Premier League last season.
The Nigerian international netted 10 times and provided six assists in 33 league appearances for the Hornets.
The London club are currently assessing offers for the player and has decided not to include him in the pre-season tour.
Everton are said to be considering Dennis as a potential replacement for Brazil forward, Richarlison, who they sold to Tottenham Hotspur last week.
Dennis linked up with Watford from Belgian Pro League outfit, Club Brugge last summer for £3m.
Watford currently value him around £20m.